For many years, individual countries decided their own rules and regulations for company financial accounting and reporting. As the world became more global, problems began to arise. A company could make a profit for the year if the rules in its own country were applied, but this could turn into a loss if another country's rules were used. This did not make sense. Investors were hesitant to buy shares in foreign companies, companies were careful when...

Practical advice for catalogers and library administrators on how to make the transition from the Anglo-American cataloging rules (AACR) to Resource description and access (RDA).